为了保证行政执法机关向公安机关、检察机关及时移送涉嫌犯罪案件线索,国务院发布的《行政执法机关移送涉嫌犯罪案件的规定》,对行政执法机关移送涉嫌犯罪案件的移送程序作了明确规定。该《规定》也是审计发现涉嫌犯罪案件向有关机关移送时应当遵循的规范。按照该《规定》,审计 In order to ensure that administrative law enforcement agencies promptly transfer clues to suspected cases of crimes from the public security organs and procuratorate organs, the “Provisions on Transferring Suspected Criminal Cases from Administrative Law Enforcement Organs” promulgated by the State Council have clearly stipulated the transfer procedures for transfer of suspected criminal cases by administrative law enforcement agencies. This “regulation” is also the norm that should be followed when auditing the transfer of suspected criminal cases to the relevant authorities. According to the “Regulations”, the audit